One of the conditions for the membership of Croatia in the European Union was the harmonization of its tax system with the norms of binding EU legislation. In conformity with that obligation, Croatian legislation has been harmonized with the legal acquis of the EU, with the accession of Croatian to the European Union. As a result, Croatian tax system has been fully harmonized with the European standards, with essentially means that the legal status of all taxpayers has been rendered equal. Given the current budget deficit, the 2016 National program of reforms identified the necessity for undertaking the comprehensive analysis of the fiscal system. As part of its tax reform proposal, the government's proposal included the changes to 16 laws. Depending on the extent of the proposed changes, some regulations have been proposed as the alterations and the amendments, and others as completely new regulations. In the tax system of the Republic of Croatia there is a number of different taxes, such as: value-added tax, sales tax, and other taxes on goods and services, profit tax, income tax, special taxes on salaries and pensions, real estate transfer tax, tax on games of chance and entertainment games, special taxes and excises, customs and customs duties, consumption tax, tax on holiday homes, company or name tax, tax on the use of public areas, tax on inheritances and gifts, tax on road motor vehicles, tax on boats and non-tax revenues.